Don’t let percentages scare you! Remember the Bible talks about tithing and portions in giving and that is all percentages are. There are two ways to calculate the amount derived from giving a percentage of your church budget. You choose the one you should use based on your starting point.

If your total church budget has been determined, and your church wants to give a set percentage through the Cooperative Program:
In this example, we will use a total church budget of $220,000 with 10% for Cooperative Program and 3% for associational missions.

Determine the remainder of your church budget by subtracting these two numbers from your total budget: $220,000 – 22,000 – 6,600 = 191,400.

Check your math by adding all three together:

Cooperative Program — $22,000 10%

Associational Missions — 6,600 3%

Rest of Church Budget — 191,400 87%

TOTAL — $220,000 100%

If you have determined everything else in your church budget and want to add an amount for the Cooperative Program and Associational Missions:
In this example, we will use an amount for everything else in the church budget of $170,000 with 10% of the total for Cooperative Program and 3% of the total for Associational Missions.

Determine your total budget by dividing the total of everything else in your budget by 100% less the 13% you need to add to the budget (87%). $170,000 ÷ 87% = $195,402.

You can then calculate the Cooperative Program amount by multiplying 10% times the total Budget. $195,402 x 10% = 19,540.

The Associational Missions is determined by multiplying 3% times the total budget. $195,402 x 3% = 5,862.